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Unit_4_khm

Unit_4_khm

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Published by Hengleena

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Published by: Hengleena on Jul 13, 2010
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07/13/2010

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Regent School of Business
vKÁbNþúHbNþalGMBIkarRKb;RKgKMerag
 
emeronTI
 
4
 
-
dMNak;kalénkarGnum½tfvika
 bnÞab;BIsikSaemeronenH GñkGac³
1.
 
RKb;RKghirBaØvtßúrbs;KMerag³
k- BN’na nig Gnuvt 
 
  þmU:EdlhirBaØvtß ú enAkñ úgkareRCIserIsyk nig bdiesFecalKMerag x- Gnuvt 
 
  þticniceRCIserIsKMerag nig cat;lMdab;ak;KMerag K- Gan nig bkRsayBt’man nig r)aykarN_hirBaØvtßú  X- erobcMKMeragfvikasMrab;KMerag nig erobcMr)aykarN_EpnkarcMNay 
(cross-tab report)
edaybBa¢ak;GMBIkarBüakrN_clnasac; ;RbcaMEx
2.
 
RKb;RKgKMeragfvikarbs;KMerag
k- kMNt;GtþsBaØaN EsVgyl;nig Gnuvt 
 
  þKMeragfvika x- )a:n;s 
  μ
ankarcMNaysMrab;KMerag
3.
 
esñIsuMkarGnum½tKMeragfvikarbs;KMerag
k- EsVgyl;nig Gnuvt 
 
  þva:rü:g;rbs;KMeragfvikarbs;KMerag x- Eføg nig Gnuvtþ  þviFanhirBaØvtß úrbs;Rkumhu  ‘n K- EsVgyl;nig GnuvtþRbB½n§hirBaØvtß úenAkñ úgKMerag
119
 
emeronTI
4
³ dMNak;kalGnum½tfvikaKMerag
emeronTI 
1
 
-
 
Area of Competence 19
 
kar)a:n;s
μ
anKMerag nig KMeragfvika
karBicarNaGMBIdMeNIrkarerobcMfvikaRtUveFV  IeLIgCaTUeTA rYmTaMgKMeragfvikasMrab;KMeragpgEdr. dUecñH GV  IeTACaKMerag fvikarbs;KMerag? ehIyehtuGV  I)anCacaM)ac;RtUvmanKMeragfvikarbs;KMerag?   : 
KM eragfvi karbs;KMerag KW  CaEpnkarhi rBaØvtß  ú b¤EpnkarCatYelxsMrab;Rbti btþ i karnana sM rab;   kariybriecäTKNenyümYyEdleKkMNt; )an 
(an identified accounting period)
nig sMrab; Epñk kargar EdleKKitvaCabri maN)an 
  :.
eKalbMNg³
eKalbMNgénkarerobcMEpnkarfvika³
 
edIm,IsRmbsRmYlskm 
  μ
PaBnanarvagnykdæan b¤EpñkepSg²Kña EdlmaneKaledAsMercEpnkar  rYmmYy.
 
edIm,IeGayeFV  IkarR)aRs½yTak;TgGBIeKaledATaMgLayeTAkan;RbFanRKb;RKgKMerag EdlTTYlxu RtUvkñúgkarsMerceKaledATaMgenH.
 
edIm,IelIkkm<s;kareFV  IEpnkar.
 
edIm,IeGaymankarcMNaysMrab;muxcMNayNamYyenAkñ úgKMerag nig sMrab;KMeragTaMgmUl.
plRbeyaCn_³
 
l;TisedAc,as;las;sMrab;RbFanRKb;RKg edayTuklT§PaBeGaykMNt;vtß úbMNgsMrab;ral;kikar  rbs;KMerag nig pþl;nUvviFIsa®sþsMxan;sMrab;karR)aRs½yTak;Tg.
 
elIkTwkcidl;RbFanRKb;RKg edaymankarelIkElg dUcCa epþatelIkargarEdlBak;B½n§nig kar  RtYtBinitü nig kareFVIr)aykarN_CaRbcaMnig manlkçN³CaRbB½edIm,IFanafaplitpl  EdlRtUvpþl;eGayGacsMerc)an.
 
Ca]bkrN_elIkTwkcidUcCa :´rkSaeGayvaenAkñúgKMeragfvikarbs;´ ::´snSM)anfvikamYycMnYn :.
120
 
bBaða³
dMeNIrkarerobcMEpnkarfvika KWCa]bkrN_manRbeyaCn_mYysMedAFanafa KMeragGaceqø  IytbeTAnwg lkçN³sm,iEdl)ankMNt;Tuk edayeRbIR)as;fvikaEdlRtUv)aneRKagTukya:gc,as;las;. bu  :EnþbBaðaGacekItmaneLIgenAkñúgkrNIH dUcCa³
 
karRbmUlTinñn½ymin)anl¥
 
karpøas;bþÚrkal³eTs³ GacbNþaleGaymanKmøat 
(variance)
FMeFg
 
rcnasm<½n§Rkumhu  ‘nmanlkçN³minsmRsb 
 
EpnkarEdl)ankMNt;c,as;las; nig manrcnasm<  ½n§RtwmRtUv GacnaMeTArkGskm 
  μ
karxVHPaBbt;Ebn
 
manqnÞ³Tn;exSay  úgdMNak;kalkMNt;niymn½y KWenAeBlEdlvtß úbMNgrbs;KMeragRtUv)aneKdkRsg;ecjBIesckþ  IEføg karN_nanarbs;KMerag vaCaerOgsMxan;Nas;cMeBaH karkMNt;eGay)anc,as;nUvral;GV  I²EdlBak;BinnwghirBaØvtß ú  TaMgGs;rbs;KMerag. CakarBitEdlfa ral;tRmUvkarcMNayTaMgGs;rbs;KMeragRtUvEtmanEcgenAkñúgKMerag fvikarbs;KMerag. kareFV  IEbbenH nwgRtUvGnuvtþRKb;dMNak;kalTaMgGs; kñ úgkarCYysRmYskartamdan nig karRtYtBinitüKMerag. EpñknanaénkargarnwgRtUv)anbMEbkeGayecjCamuxcMNaykñ úgKMeragfvika edIm,IFanafakarEbgEck  TMnYlxusRtUv RtUv)aneKerobM. RbFanRKb;RKgKMeragGacnwgKitfa BYkeKmincaM)ac;mankarTTYlxusRtUvcMeBaH karcMNayeT bu  :EnþBYkeKRtUvEtdwgeGay)anlMGitnUvEbbbTBak;B½CamYynwgKMerag CaBiessEbbbTsMrab;kar  cMNayfvika. EpnkarfvikadMbUg )anmkBIkar)a:n;
  μ
ankarcMNay EdleKeRbIsMrab;Gñkedjéføem:Akar. EpnkarfvikadMbUgenH nwgkMNt;nUvral;kMriténkarcMNayEdlnwgekItman. CaerOy² brisßanKMeragmanlkçN³s 
  μ
 úKs 
  μ
aj ehIyedIm,Icat;EcgdMeNIrkarKMerageGaysuIsgVak;a eKRtUvbegá  ItRbB½n§mYyEdlmanlkçN³c,as;las;nig smehtupl. sUmBinitüemIlEpnkarfvikaxageRkam³
121

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